This is general information only. A tax deduction generally needs to be paid by you, not reimbursed, directly connected to earning your income, and supported by records. Check the ATO self-education expenses guidance or ask a registered tax agent before lodging.
The rules are the same, the spending is not
An apprentice is taxed as an employee, so the same three tests apply as for any tradie. The expense has to connect to earning your income, you have to have paid it yourself without reimbursement, and you need records.
What differs is the shape of the spending. Apprentice wages start low while the outlay on tools, boots, licences and course costs is heaviest in the first two years. That combination is exactly why the return is worth doing properly rather than through a quick estimate.
Tools and equipment
Tools you buy for your trade are generally claimable on the same basis as any tradie. Lower-cost items may be deductible in the year you buy them, while more expensive items are generally claimed over time through decline in value.
Apprentices commonly buy a starter kit early, then add to it steadily. Each purchase is its own claim with its own date and cost, so keep the receipts as you go rather than trying to assemble them later. Our tools and equipment guide covers the detail.
TAFE, course fees and training
Self-education costs are generally deductible where the study has a sufficient connection to the income you are currently earning. For an apprentice, training that forms part of the apprenticeship you are employed under normally has that connection.
Course fees you pay yourself, textbooks, stationery, required equipment and some travel to attend training can fall within the claim. A course taken to move into a different field generally does not, because the connection is to future income rather than current income.
Fees paid through a government assistance loan scheme are treated differently from fees you pay directly, and this catches people out. It is worth confirming which applies to you before claiming.
Travel to training and between sites
Travel from work to a training location during a working day generally carries the same work connection as travel between job sites. Travel from home to your regular workplace is generally private, and that does not change because you are an apprentice.
Where you drive to attend training, the same methods and records apply as for any vehicle claim. Our vehicle and travel guide works through the options.
Protective gear and work clothing
Steel-capped boots, high-vis, hard hats, gloves, safety glasses and sun protection are generally claimable where you bought them yourself and they protect you from a genuine risk of your work. Ordinary clothing worn on site is generally private. The clothing and laundry guide covers where the line sits.
Records to keep
- Receipts for every tool and item of safety gear, with dates.
- Course fee statements and evidence of how the fees were paid.
- Textbook, stationery and required equipment receipts.
- Your training schedule, showing dates and locations.
- Travel records for trips to training or between sites.
- Your income statement and any allowances received.
- Union or association membership receipts.
Things worth knowing in your first year
- A low income does not mean no refund. Tax withheld during the year can still come back.
- A tool bought in an earlier year can still be generating a deduction this year through decline in value.
- Reimbursed items stay out of the claim, so check what the employer covered.
- Keeping a simple photo of each receipt as you buy solves most substantiation problems.
- If you have not lodged for a previous year, it can generally still be done.
Common questions
Can an apprentice claim tools on tax?
Generally yes, where you paid for them, they are used in your trade and you were not reimbursed. Whether the deduction comes all at once or over several years depends on the cost of the item.
Can I claim my TAFE fees?
Course fees you pay yourself for training connected to your current apprenticeship are generally claimable. Fees covered by a government assistance loan are treated differently, so it is worth checking which applies.
Is it worth lodging if I earned very little?
Usually yes. If tax was withheld from your pay during the year, lodging is how you get any over-withheld amount back. Lodging also keeps your record current.
Can I claim a laptop for my course?
Where a device is genuinely required for training connected to your current work, the work-use portion may be claimable, often over time rather than in one year. Keep a record of how you worked out the work-use share.
First tax return as an apprentice?
Send us what you have and we will tell you what else is worth digging out. Most apprentices are entitled to more than they claim.
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